https://www.taxtmi.com/caselaws?id=216118 HC dismissed the revenue's appeal as not maintainable for non-compliance with Section 35B(2) of the Central Excise Act. The Committee of Commissioners had neither formed the mandatory opinion that the order of the Commissioner (Appeals) was not legal or proper nor authorized any Central Excise Officer to file the appeal. The record showed no meaningful consideration or application of mind by the Committee, and no satisfaction or opinion was recorded on the file. Due to this defect in authorization, the appeal failed and was dismissed. en-us Tue, 29 Mar 2011 00:00:00 +0530 Thu, 27 Nov 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216118 HC dismissed the revenue's appeal as not maintainable for non-compliance with Section 35B(2) of the Central Excise Act. The Committee of Commissioners had neither formed the mandatory opinion that the order of the Commissioner (Appeals) was not legal or proper nor authorized any Central Excise Officer to file the appeal. The record showed no meaningful consideration or application of mind by the Committee, and no satisfaction or opinion was recorded on the file. Due to this defect in authorization, the appeal failed and was dismissed. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216118